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A company selling surgical supplies has requested clarification on the applicable tax rate for its products. The DGT has determined that surgical sutures, when classified under heading 30 of the Combined Nomenclature and meeting other specific requirements, qualify for the 10% reduced VAT rate.
Cuestión planteada Tipo impositivo aplicable al producto consultado.
Las suturas quirúrgicas clasificadas en la NC 30, partida 3006109000, tributan al tipo reducido del 10% siempre que cumplan los requisitos de no ser medicamentos, no estar exentas y ser susceptibles de uso directo por el consumidor final. El uso directo se entiende independientemente de si el producto permanece o no en el paciente.
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